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1996 (8) TMI 565 - CEGAT BANGALOREExtract: .......e of effectuating the purposes of the notification is in line with the practice of the department in the matter of assessment of boilers cleared by M/s. BHEL which are cleared piecemeal and also the instruction of the Board issued under Rules (sic) 37B for the purpose of classification of ESP which are reproduced at page Nos. 5 and 6 of this order.
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